Analysis of Capital Expenditure Realization and BMN Administration on the Quality of Financial Reports with the Level of Compliance to Sakti as an Intervening Variable

Abstract

The purpose of this study is to test and analyze how the effect of the realization of capital expenditure, BMN administration on the quality of financial statements with compliance with SAKTI as an intervening variable. This study uses a quantitative approach with a type of causal research. The population in this study is all work units within the scope of the Indonesian Quarantine Agency (Barantin) spread throughout the province of the Republic of Indonesia. The sample in this study used a financial report compiler and BMN report compiler totaling 96 respondents from 41 work units including the head office within the scope of Barantin using multiple linear regression analysis techniques and processed using the help of the Smart PLS application program. Based on the results of the study, it is known that the realization of capital expenditure does not have a significant effect on the quality of financial statements while BMN Administration has a positive and significant influence on the quality of financial statements, the realization of capital expenditure has a positive and significant influence on compliance with SAKTI, BMN administration has a positive and significant influence on compliance with SAKTI, Compliance with SAKTI has a positive and significant influence on the quality of financial statements, the realization of capital expenditure has a positive and significant influence on the quality of financial statements with compliance with SAKTI as an intervening variable and BMN administration has a positive and significant influence on the quality of financial statements with compliance with SAKTI as an intervening variable.